With the development of demand response technology, it is possible to reduce power shortages caused by loads participating in power grid dispatching. Based on the equivalent thermal parameter model, and taking full account of the virtual energy storage characteristics presented during electro-thermal conversion, a virtual energy storage model suitable for electric heating loads with different electrical and thermal parameters is proposed in this paper. To avoid communication congestion and simplify calculations, the model is processed by discretization and linearization. To simplify the model, a control strategy for electric heating load, based on the virtual state ofcharge priority list, is proposed. This paper simulates and analyzes a control example, explores the relevant theoretical basis affecting the control effect, and puts forward an optimization scheme for the control strategy. The simulation example proved that the proposed method in this paper can reduce power storage in the grid over a long period of time and can realize a power response in the grid.